ANALISIS ELASTISITAS DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK HOTEL DI KOTA PALEMBANG
Daftar Isi:
- This study aims to find out how big the elasticity of hotel tax revenues and assess the extent of the influence of the number of tourist visits, the number of hotels, and per capita income on hotel tax revenues in the city of Palembang. The data used in this study is secondary data from 2008-2017. The method of analysis used is multiple linear regression analysis. The result of this research happened the elasticity of hotel tax acceptance in Palembang city equal to 3.22 this indicate if PDRB sector of supply of accommodation and eat drink increase hence will follow the acceptance of hotel tax which also will increase. and the number of tourist arrivals, number of hotels, and income per capita affect jointly to hotel tax revenues. When viewed one by one then the number of tourist visits, the number of hotels and income per capita significantly influence with a positive relationship to the hotel tax revenue in the city of Palembang.